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State of Andhra Pradesh v/s Coromandel Agro Products And Oils Limited


Company & Directors' Information:- G H AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15143PB1996PTC018159

Company & Directors' Information:- S A AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01403WB2013PTC195653

Company & Directors' Information:- B. D. AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01400WB2009PTC136319

Company & Directors' Information:- D A P AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01403WB2011PTC157956

Company & Directors' Information:- B. K. AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U70101WB1990PTC049682

Company & Directors' Information:- S V M A AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15142TZ2003PTC010834

Company & Directors' Information:- K E AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15314KL2002PTC015782

Company & Directors' Information:- COROMANDEL AGRO PRODUCTS AND OILS LIMITED [Active] CIN = L15143TG1975PLC001967

Company & Directors' Information:- AGRO (INDIA) PRODUCTS PRIVATE LIMITED [Active] CIN = U01500DL2013PTC250521

Company & Directors' Information:- W B AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15400KA2014PTC073123

Company & Directors' Information:- D M AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U74899DL1995PTC066893

Company & Directors' Information:- D N AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15314UR2005PTC032824

Company & Directors' Information:- N K AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15490PB2010PTC034534

Company & Directors' Information:- INDIA AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01300TZ1991PTC003161

Company & Directors' Information:- S B R AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01120TN2008PTC070170

Company & Directors' Information:- B S AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U29246WB1995PTC073119

Company & Directors' Information:- S C P AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15400WB2010PTC154344

Company & Directors' Information:- B B AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U01111WB1999PTC089962

Company & Directors' Information:- B. R. AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U74999MP2020PTC052151

Company & Directors' Information:- J. M AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01122UP2007PTC032828

Company & Directors' Information:- P M AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01100MP2010PTC023037

Company & Directors' Information:- M. C. AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U74990WB2009PTC135219

Company & Directors' Information:- P G AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U01403WB2009PTC139377

Company & Directors' Information:- L. M. AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15139DL2010PTC207504

Company & Directors' Information:- C K AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01403AP2016PTC098332

Company & Directors' Information:- R J AGRO PRODUCTS INDIA PRIVATE LIMITED [Strike Off] CIN = U15311KA2005PTC036080

Company & Directors' Information:- COROMANDEL OILS PRIVATE LIMITED [Active] CIN = U15142TN1980PTC008437

Company & Directors' Information:- AGRO PRODUCTS PVT LTD [Strike Off] CIN = U01131OR1983PTC001188

Company & Directors' Information:- R L R AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U01403TG2012PTC082514

Company & Directors' Information:- THE COROMANDEL CORPORATION PRIVATE LIMITED [Strike Off] CIN = U01112TN1940PTC000341

Company & Directors' Information:- R P V AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U01300TZ1997PTC008071

Company & Directors' Information:- A V S AGRO-PRODUCTS COMPANY LIMITED [Dissolved] CIN = U74899DL1995PLC070790

Company & Directors' Information:- M R AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01400MH2012PTC226708

Company & Directors' Information:- B. U. AGRO-PRODUCTS PRIVATE LIMITED [Active] CIN = U01100GJ2018PTC101009

    Tax Revision Case Appeal No. 292 of 1985

    Decided On, 15 April 1987

    At, High Court of Andhra Pradesh

    By, THE HONOURABLE MR. JUSTICE B.P. JEEVAN REDDY & THE HONOURABLE MR. JUSTICE UPENDRALAL WAGHRAY

    For the Appearing Parties: C.T. Roy, G. Srirama Rao, Advocates.



Judgment Text

UPENDRALAL WAGHRAY, J.


(1) THIS revision under section 22 of the Andhra Pradesh General Sales Tax Act, 1957, is filed by the State, against the order of the Sales Tax Appellate Tribunal, in so far as it has decided one of the question against it. The said question was framed as question No. 1 by the Tribunal, and it reads as follows :"where or not the sludge oil and cotton seed acid oil are vegetable oils coming under entry 128 of the First Schedule to the Andhra Pradesh General Sales Tax Act to attract lower rate of taxation under the Central Sales Tax Act, 1956, read with section 8 of the said Act ?"


(2) THE relevant entry which falls for consideration is entry 128 in the First Schedule to the Andhra Pradesh General Sales Tax Act, which reads as follows : ----------------------------------------------------------------- (1) (2) (3) (4) -----------------------------------------------------------------"128. Vegetable oils (other than At the point 4 paise in those specifically mentioned of first sale the rupee. "else where), including in the state. gingelly oil, safflower oil, sunflower oil, soyabean oil, mustard oil, kusuma oil, tobacco seed oil, castor oil, washed cotton seed oil, coconut oil; (1128).-----------------------------------------------------------------


(3) THE Tribunal, following the judgment of the Supreme Court in Tungabhadra Industries Ltd. v. Commercial Tax Officer [1960] 11 STC 827 and the decision of the Allahabad High Court in Commissioner of Sales Tax v. Prag Ice and Oil Mills [1975] 35 STC 520, has held that cotton seed sludge oil and cotton seed acid oil are "vegetable oils" and, accordingly, liable to be taxed under entry 128. The contention of the department throughout has been that it does not fall within the said entry, but must be assessed as "generally goods", i. e. , at 4 per cent.


(4) IT is contended by the learned Government Pleader for Commercial Taxes that reliance by the Tribunal on the aforesaid two decisions is not correct. He submitted that entry 128 contemplates a vegetable oil which is edible. This, according to him has to be inferred from the circumstance that it mentions various oils which are edible.


(5) WE need not go into the question of applicability of the Supreme court decision or the Allahabad High Court decision for resolving the controversy in this case, because it can be decided on the language of the entry itself. The entry relates to "vegetable oils" and the various oils mentioned therein are only illustrative. The entry specifically says "vegetable oils" including those mentioned therein. In the circumstances, there is no warrant for placing the construction that the said entry relates only to those vegetable oils which are edible. It appears from the facts of the case that cotton seed sludge oil and cotten seed acid oil is the residue after the cotten seed oil is refind i. e. , what is known as "washed cotton seed oil" is taken away. This residue is usually sold and is used in the manufacture of soap as oil. The mere fact that it is a residue left after the refined cotton seed oil is taken away, or that it contains some residuary additives it does not cease to be "vegetable oil". Having regard to the wide language used it is not possible to restrict it only a edible vegetable oils. Apart from this, groundnut oil which is also an edible oil is shown as a separate entry 24. This also negatives the contention that entry 128 relates to edible oils.


(6) FOR the aforesaid reasons, we hold that cotton

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seed sludge oil and cotton seed acid oil fall under entry 128 of the Andhra Pradesh General Sales Tax Act, and are liable to be taxes accordingly in the relevant assessment year. We confirm the conclusion of the Tribunal though we have adopted a slightly different reasoning. Tax revision case is dismissed. We make no order as to costs. Advocates fee Rs. 250. (7) PETITION dismissed.
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